Gain a better understanding of how to handle the taxation of appreciated property gifted to a nonprofit.

The donation of appreciated property can significantly benefit donors and charities, but involves an entanglement of tax rules on donations. With the 2017 Tax Cut and Jobs Act limiting other deductions, charitable deductions gain greater importance as a tax reduction tool. This topic will cover charitable tax reduction planning strategies and working with the deduction limitations. Special concerns covered will include charitable remainder trusts, bargain sales, and the 170(m) exception to self-created intellectual property

Learning Objectives

You will be able to review the general limits affecting appreciated property.